{"data":{"id":"us-la/rs-47-1931","jurisdiction":"us-la","citation":"RS 47:1931","heading":"Membership","body":"A. Assessments throughout the state shall be subject to review by boards of reviewers, consisting of the governing authorities in each parish.\nB. Beginning January 1, 1978, assessments in each parish throughout the state shall be subject to review by a board of review, consisting of the governing authority of each parish. In each parish, the assessor and/or his designated representative(s) shall act in a nonvoting advisory capacity to the board of review during the hearings on cases involving assessments of property.","path":["TITLE 47. REVENUE AND TAXATION","PART II. BOARDS OF REVIEW"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101409","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:40Z","sha256":"61ea3658b33dcb0d9b007ebacc4f72fa6c75e6839e0ea46007a618077e574503","source_id":"us-la","stale":false,"prev":"us-la/rs-47-1925.13","next":"us-la/rs-47-1932"},"notice":"GroundRules: Original legal text. Not legal advice."}